IFRS IILUSTRATIVE FINANCIAL STATEMENTS: INVESTMENT FUNDS pot

... payables. IFRS Illustrative financial statements: Investment funds December 2011 kpmg.com /ifrs 18 | Illustrative financial statements: Investment funds © 2011 KPMG IFRG Limited, a UK company, ... securities and equity investments that are managed and evaluated on a fair value basis as part of the Fund’s documented investment strategy. Illustrative financial statemen...

Ngày tải lên: 16/03/2014, 14:21

... funds and feeder fund structures • Launch of property funds • Launch of commodities funds • Establishment of retail funds of hedge funds • Structuring and launch of Irish common contractual funds ... driven investment funds • Launch of an insurance linked investment fund • Advising on socially responsible and environment UCITS and non-UCITS funds • Structuring of Shariah-...

Ngày tải lên: 07/03/2014, 16:20

... associates. Investment Funds Committee overview The Investment Funds Committeeprovidesaconvenientforumforitsmemberstoconsidercurrentdevelopmentsintheglobal investment funds industry,includingbothregulatoryandproductdevelopment.Italsoproducesanannualnewsletterforitsmembers.Inadditionto itsprogrammesattheannualIBAconferences,theCommitteepresents...

Ngày tải lên: 07/03/2014, 16:20

... 2013:  IFRS 9 Financial Instruments; Amendments to IAS 32 Offsetting Financial Assets and Financial Liabilities; and Amendments to IFRS 10, 12 and IAS 27 Investment Entities. IFRS 9 Financial ... (d) Amendments to IFRS 7 Disclosures – Offsetting Financial Assets and Financial Liabilities The Group has applied the amendments to IFRS 7 Disclosures – Offsetting Fi...

Ngày tải lên: 16/03/2014, 08:09

... Luxembourg. ADVISORY Risk Measurement Services for Investment Funds

Ngày tải lên: 23/03/2014, 12:21

... Tokyo www.ogier.com Luxembourg Complex alternative UCITS & Specialised Investment Funds Asset class - Hedge Investment Funds | June 2012 Introduction A founder member of the European Union beneting ... collective investment and specialised investment funds stood at €2.157 trillion as at January 2012. These assets under management are held in 2,450 undertakings for coll...

Ngày tải lên: 23/03/2014, 12:21

... Illustrative IFRS financial statements 2011 – Investment funds Statement of financial position 1p54, 60, 113 As at 31 December Note 2011 2010 Assets 1p66 Current assets 1p54(d), IFRS7 p8(a) Financial ... application. PwC – Illustrative IFRS financial statements 2011 – Investment funds 7 Notes to the financial statements (All amounts in e thousands unless otherwise stated) 1p119 IF...

Ngày tải lên: 23/03/2014, 11:20

... half of 2013. International Financial Reporting Standards ( IFRS ) Update Recent IFRS Update – IFRS 10 Consolidated Financial Statements ( IFRS 10”) Status – IFRS 10 is to be applied for ... accordance with IFRS 9 or IAS 39, and the IASB expects that investment entities would apply these Recent IFRS Update – IFRS 13 Fair Value Measurement ( IFRS 13”) Status –...

Ngày tải lên: 07/03/2014, 04:20

... exemptions for specialized entities such as investment funds, and many commenters questioned the usefulness of investment fund financial statements if investment funds consolidated all entities that ... Technical Brief for Investment Funds Accounting, Financial Reporting and Regulatory: Volume 4 –December 2011 © 2011 Deloitte & Touche Page 11 of 26 4. Pooling of...

Ngày tải lên: 07/03/2014, 04:20

... Investments 17,807 38 1,578 622 18,801 9,663 8,273 Tangible, intangible and investment assets FINANCIAL STATEMENTS OF BMW AG Financial Year 2011 20 2 BMW AG in figures 4 Balance Sheet at 31 December ... BMW AG Ten-year Comparison BMW AG Notes to the Financial Statements List of investments Principal subsidiaries of BMW AG Equity Net result Capital investment at 31 December 201...

Ngày tải lên: 07/03/2014, 13:20